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THE EFFECT OF AUDIT COMMITTEE, POLITICAL CONNECTION AND ISLAMIC CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS AT ISLAMIC BANKS IN INDONESIA Raudhatinur; Rahmiatul Aula; Venna Maulida Mustika
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 2 (2025): JANUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i2.667

Abstract

This study aims to examine the effect of audit committee, political connection and islamic corporate governance on tax aggressiveness at islamic banks in Indonesia. The population in this study is Bank General Sharia Which is registered with the Financial Services Authority. The sampling technique was carried out using purposive sampling technique. The companies used as samples in this study have the following criteria (1) Sharia banking companies registered with the Financial Services Authority from 2021-2023 (2) Islamic banking companies that provide complete financial reports and in accordance with the needs of research variables during the 2021-2023 research period. The research data uses secondary data, namely the Islamic Banking Financial Report in Indonesia with a research method using multiple linear regression analysis with SPSS 26. The result of this research showed that collectively and partially the audit committee, political connections and islamic corporate governance have simultaneous effect on tax aggressiveness at islamic banks in Indonesia
THE EFFECT OF COMPENSATION AND CAREER OPPORTUNITIES ON JOB SATISFACTION OF EMPLOYEES OF THE LHOKSUKON SHARIA COURT, NORTH ACEH REGENCY Sutan Febriansyah; Yusnidar; Almunadiya; Rahmiatul Aula; Raudhatinur; Raudhatul Jannah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1272

Abstract

In the modern era, human resource development is very important and crucial because it produces employees who are innovative, creative, have initiative, able to solve problems, have broad expertise, and have extraordinary work abilities. The purpose of this study is to determine whether Motivation and Job Satisfaction Influence the Performance of Employees of the 92nd Representative Office of Bank Indonesia Lhokseumawe. Sample determination uses the slovin formula with a sample size of 1,000 people. The results of the study say that Motivation and Job Satisfaction have a positive and significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. In the Anova test or F-test, motivation and job satisfaction together have a significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. Determination of the results of the data study shows that the R2 value is 0.578 or 57.8%, this illustrates that the influence of Motivation and Job Satisfaction on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia is 57.8% and the remaining 42.3% is influenced by other unknown variables and is not included in this regression analysis.
THE EFFECT OF WORK-LIFE BALANCE AND ORGANIZATIONAL SUPPORT ON EMPLOYEE WELFARE AT TVRI NORTH SUMATRA STATION Yusnidar; Rahmiatul Aula; Ismed Wijaya; Zulfa Salma Fatin; Tasyaul Askia
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1273

Abstract

This study aims to analyze the influence of Work-Life Balance and Organizational Support on Employee Welfare at TVRI North Sumatra Station. This study was conducted at TVRI North Sumatra Station in January 2025, using a survey method involving 98 employee respondents as samples. Data were collected through a questionnaire in the form of a google form distributed to respondents and then analyzed using multiple linear regression tests and correlation coefficient tests to test the simultaneous and partial influence of the Work-Life Balance and Organizational Support variables on Employee Welfare. The results of the study showed that simultaneously, the Work-Life Balance and Organizational Support variables had a significant effect on Employee Welfare with an F count value of 257.327 which was greater than F table 2.70 and a significance level of 0.000 (<0.05). Partially, Work-Life Balance significantly influences Employee Well-Being, with a calculated t-value of 2.861, which is greater than the t-table of 1.660 and a significance level of 0.005 (<0.05). Organizational Support significantly influences Employee Well-Being, with a calculated t-value of 6.441, greater than the t-table of 1.660 and a significance level of 0.000 (<0.05). The correlation coefficient of 0.919 indicates a very strong relationship between the two variables, while the R2 value of 0.844 indicates that 84.4% of the variation in Employee Well-Being can be explained by Work-Life Balance and Organizational Support, while the remaining 16.6% is influenced by other variables. In conclusion, TVRI North Sumatra Station is recommended to improve its Work-Life Balance policy through work flexibility and equitable distribution of organizational support for all employees. Management also needs to strengthen internal communication and pay attention to workloads to maintain employee well-being.
THE INTEGRATION OF ESG REPORTING IN ACHIEVING SUSTAINABLE ECONOMIC DEVELOPMENT: A GLOBAL LITERATURE REVIEW Safwan; Almunadiya; Rahmiatul Aula; Raudhatinur; Mauliza Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1274

Abstract

The growing urgency of sustainable economic transformation has positioned green accounting as a vital mechanism linking corporate behavior to sustainable development. This study aims to explore how green accounting contributes to sustainable economic development through a systematic literature review (SLR) of 85 Scopus-indexed studies published between 2015 and 2024. The analysis integrates perspectives from accounting, management, and development economics to identify theoretical and practical linkages. Findings reveal that green accounting enhances sustainable economic performance by promoting environmental efficiency, resource accountability, and innovation in corporate governance (Mishra et al., 2022). However, challenges such as the absence of uniform reporting standards, limited institutional capacity, and weak regulatory enforcement hinder its full implementation, especially in developing economies (Qian et al., 2022). Furthermore, integrating green fiscal policies and ESG reporting frameworks strengthens the connection between corporate sustainability and macroeconomic growth (Wang & Li, 2022). This study contributes by bridging disciplinary gaps and offering a conceptual framework that positions green accounting as a catalyst for inclusive, transparent, and sustainable economic growth. It provides practical implications for policymakers and organizations aiming to align financial systems with long-term environmental and developmental goals.